Details of the Indonesia - Morocco Income Tax Treaty, signed on 8 June 2008, have become available. The treaty was concluded in the Arabic, Indonesian and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the UN Model (2001). The maximum rates of withholding tax are: -   10% on dividends; -   10% on interest. An exemption applies to interest paid to the government or the central bank. In addition, interest paid in connection with the sale on credit of any industrial or scientific equipment shall be taxable only...